SSRN: “Section 2201 of the Internal Revenue Code provides a partial estate tax exemption for members of the armed forces who die in, or as a result of, combat operations. In this Article, I explore the origins of this exemption and assess the extent to which it serves three important policy goals: (1) reducing financial and administrative burdens on military families, (2) incentivizing military service, and (3) avoiding the moral hazard of the government being able to “profit” (through increased tax revenues) as a result of combat deaths.”
Soldiers with Fortunes?: Rethinking the Tax Treatment of Fallen Combatants
By On the Net|2018-03-05T13:34:51+00:00March 6th, 2018|
About the Author: On the Net
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